Composite hereditament valuation
Composite hereditament valuation
- 1996
- Estates Gazette Case Summaries [1996] EGCS 117(1) (13/7/96) .
"Atkinson and others v Cumbria Valuation Tribunal and related appeals" QBD 26 June 1996. Held, a farmhouse was the dwelling portion of a composite hereditament and a valuation of the whole farm was not necessary but should be taken into account for listing officer to decide which council tax band the house fell into.
ATKINSON AND OTHERS V CUMBRIA VALUATION TRIBUNAL
COMPOSITE HEREDITAMENT
COUNCIL TAX
FARM BUILDINGS
FARMHOUSE
"Atkinson and others v Cumbria Valuation Tribunal and related appeals" QBD 26 June 1996. Held, a farmhouse was the dwelling portion of a composite hereditament and a valuation of the whole farm was not necessary but should be taken into account for listing officer to decide which council tax band the house fell into.
ATKINSON AND OTHERS V CUMBRIA VALUATION TRIBUNAL
COMPOSITE HEREDITAMENT
COUNCIL TAX
FARM BUILDINGS
FARMHOUSE